50. Do third parties have to report on election campaign finances?

'(2) Where any person incurs any election expenses on behalf of a candidate, whether for stationery, postage, advertisement, transport or for any other item, such expenses shall be deemed to be the election expenses incurred by the candidate himself. (4) A candidate shall, through bills, receipts and other documents, vouch for every payment made in respect of election expenses, except where the amount is less than one thousand rupees.'

Source: Article 132 (2) (4), Elections Act, 2017.

Indirectly as candidates should report all elections expenses, including those incurred by people on their behalf